SRM Global Master Fund Ltd. Partnership v. Bear Stearns Companies

LOHIER, Circuit Judge:

This appeal arises from the collapse of Bear Stearns Companies Inc. (with its successor, defendant Bear Stearns Companies L.L.C., “Bear”) and the lawsuit filed by SRM Global Master Fund Limited Partnership (“SRM”), a registered private investment fund, against Bear, Bear’s officers, and Bear’s auditor, defendant De-loitte & Touche L.L.P. (“Deloitte”). The principal question presented is whether the class action tolling rule set forth in American Pipe & Construction Co. v. Utah, 414 U.S. 538, 94 S.Ct. 756, 38 L.Ed.2d 713 (1974), applies to 28 U.S.C. § 1658(b)(2), the…